{"id":13968,"date":"2021-10-20T15:01:13","date_gmt":"2021-10-20T21:01:13","guid":{"rendered":"https:\/\/wcginc.com\/kb\/section-199a-basic-comparisons\/"},"modified":"2026-01-26T17:12:12","modified_gmt":"2026-01-26T17:12:12","slug":"section-199a-basic-comparisons","status":"publish","type":"epkb_post_type_1","link":"https:\/\/wcginc.com\/kb\/section-199a-basic-comparisons\/","title":{"rendered":"Section 199A Basic Comparisons"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 ez-toc-wrap-right counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table Of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/wcginc.com\/kb\/section-199a-basic-comparisons\/#Taxpayers_Comprehensive_Guide_to_LLCs_and_S_Corps_2025_Edition\" >Taxpayer\u2019s Comprehensive Guide to LLCs and S Corps 2025 Edition<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/wcginc.com\/kb\/section-199a-basic-comparisons\/#Talk_to_a_Small_Business_CPA_About_Your_Situation\" >Talk to a Small Business CPA About Your Situation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/wcginc.com\/kb\/section-199a-basic-comparisons\/#Schedule_Discovery_Meeting_Now\" >Schedule Discovery Meeting Now<\/a><\/li><\/ul><\/nav><\/div>\n<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]By <strong>Jason Watson, CPA<\/strong><br \/>\nPosted Wednesday, October 20, 2021<\/p>\n<p>Joe Public earning $100,000 with and without additional taxable income.<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; width: 5%; height: 21px;\" width=\"5%\"><\/td>\n<td style=\"text-align: left; width: 44%; height: 21px;\" width=\"43%\"><\/td>\n<td style=\"text-align: center; height: 21px;\" colspan=\"2\" width=\"22%\"><strong>Vanilla<\/strong><\/td>\n<td style=\"text-align: center; width: 3%; height: 21px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; height: 21px;\" colspan=\"2\" width=\"22%\"><strong>Other Income<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; width: 5%; height: 21px;\" width=\"5%\">ln<\/td>\n<td style=\"text-align: left; width: 44%; height: 21px;\" width=\"43%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><strong>No S<\/strong><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><strong>S Corp<\/strong><\/td>\n<td style=\"text-align: center; width: 3%; height: 21px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><strong>No S<\/strong><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><strong>S Corp<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; width: 5%; height: 21px;\" width=\"5%\">1<\/td>\n<td style=\"text-align: left; width: 44%; height: 21px;\" width=\"43%\">Business Income<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">100,000<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">100,000<\/td>\n<td style=\"text-align: center; width: 3%; height: 21px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">100,000<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">100,000<\/td>\n<\/tr>\n<tr style=\"height: 41px;\">\n<td style=\"text-align: left; width: 5%; height: 41px;\" width=\"5%\">2<\/td>\n<td style=\"text-align: left; width: 44%; height: 41px;\" width=\"43%\">\u00a0 less W-2 Wages inc. SEHI, HSA, etc.<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">0<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">35,000<\/td>\n<td style=\"text-align: center; width: 3%; height: 41px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">0<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">35,000<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; width: 5%; height: 21px;\" width=\"5%\">3<\/td>\n<td style=\"text-align: left; width: 44%; height: 21px;\" width=\"43%\">\u00a0 less Payroll Taxes<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">0<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">2,678<\/td>\n<td style=\"text-align: center; width: 3%; height: 21px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">0<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">2,678<\/td>\n<\/tr>\n<tr style=\"height: 41px;\">\n<td style=\"text-align: left; width: 5%; height: 41px;\" width=\"5%\">4<\/td>\n<td style=\"text-align: left; width: 44%; height: 41px;\" width=\"43%\">Net Business Income Section 199A<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">100,000<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">62,323<\/td>\n<td style=\"text-align: center; width: 3%; height: 41px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">100,000<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">62,323<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; width: 5%; height: 21px;\" width=\"5%\">5<\/td>\n<td style=\"text-align: left; width: 44%; height: 21px;\" width=\"43%\">Adjustments to 1040 \/ NBI<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><\/td>\n<td style=\"text-align: center; width: 3%; height: 21px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; width: 5%; height: 21px;\" width=\"5%\">6<\/td>\n<td style=\"text-align: left; width: 44%; height: 21px;\" width=\"43%\">\u00a0 less Social Security Tax<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">5,726<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">0<\/td>\n<td style=\"text-align: center; width: 3%; height: 21px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">5,726<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">0<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; width: 5%; height: 21px;\" width=\"5%\">7<\/td>\n<td style=\"text-align: left; width: 44%; height: 21px;\" width=\"43%\">\u00a0 less Medicare Tax<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">1,339<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">0<\/td>\n<td style=\"text-align: center; width: 3%; height: 21px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">1,339<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">0<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; width: 5%; height: 21px;\" width=\"5%\">8<\/td>\n<td style=\"text-align: left; width: 44%; height: 21px;\" width=\"43%\">\u00a0 less SEHI, HSA, etc.<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">0<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">0<\/td>\n<td style=\"text-align: center; width: 3%; height: 21px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">0<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">0<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; width: 5%; height: 21px;\" width=\"5%\">9<\/td>\n<td style=\"text-align: left; width: 44%; height: 21px;\" width=\"43%\">Other Taxable Income<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">0<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">0<\/td>\n<td style=\"text-align: center; width: 3%; height: 21px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">60,000<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">60,000<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; width: 5%; height: 21px;\" width=\"5%\">10<\/td>\n<td style=\"text-align: left; width: 44%; height: 21px;\" width=\"43%\">Adjusted Gross Income*<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">92,935<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">97,323<\/td>\n<td style=\"text-align: center; width: 3%; height: 21px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">152,935<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">157,323<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; width: 5%; height: 21px;\" width=\"5%\">11<\/td>\n<td style=\"text-align: left; width: 44%; height: 21px;\" width=\"43%\">Itemized \/ Std Deductions<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">24,000<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">24,000<\/td>\n<td style=\"text-align: center; width: 3%; height: 21px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">24,000<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">24,000<\/td>\n<\/tr>\n<tr style=\"height: 41px;\">\n<td style=\"text-align: left; width: 5%; height: 41px;\" width=\"5%\">12<\/td>\n<td style=\"text-align: left; width: 44%; height: 41px;\" width=\"43%\">Taxable Income Before Section 199A<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">68,935<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">73,323<\/td>\n<td style=\"text-align: center; width: 3%; height: 41px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">128,935<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">133,323<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; width: 5%; height: 21px;\" width=\"5%\"><\/td>\n<td style=\"text-align: left; width: 44%; height: 21px;\" width=\"43%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><\/td>\n<td style=\"text-align: center; width: 3%; height: 21px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; width: 5%; height: 21px;\" width=\"5%\">13<\/td>\n<td style=\"text-align: left; width: 44%; height: 21px;\" width=\"43%\">Section 199A Net Biz Income<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">20,000<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">12,465<\/td>\n<td style=\"text-align: center; width: 3%; height: 21px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">20,000<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">12,465<\/td>\n<\/tr>\n<tr style=\"height: 41px;\">\n<td style=\"text-align: left; width: 5%; height: 41px;\" width=\"5%\">14<\/td>\n<td style=\"text-align: left; width: 44%; height: 41px;\" width=\"43%\">Section 199A W-2 Wage Limit<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">0<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">17,500<\/td>\n<td style=\"text-align: center; width: 3%; height: 41px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">0<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">17,500<\/td>\n<\/tr>\n<tr style=\"height: 41px;\">\n<td style=\"text-align: left; width: 5%; height: 41px;\" width=\"5%\">15<\/td>\n<td style=\"text-align: left; width: 44%; height: 41px;\" width=\"43%\">Section 199A Taxable Income Limit<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">13,787<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">14,665<\/td>\n<td style=\"text-align: center; width: 3%; height: 41px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">25,787<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">26,665<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; width: 5%; height: 21px;\" width=\"5%\"><\/td>\n<td style=\"text-align: left; width: 44%; height: 21px;\" width=\"43%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><\/td>\n<td style=\"text-align: center; width: 3%; height: 21px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; width: 5%; height: 21px;\" width=\"5%\">16<\/td>\n<td style=\"text-align: left; width: 44%; height: 21px;\" width=\"43%\">Section 199A Benefit<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">13,787<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">12,465<\/td>\n<td style=\"text-align: center; width: 3%; height: 21px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">20,000<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">12,465<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; width: 5%; height: 21px;\" width=\"5%\">17<\/td>\n<td style=\"text-align: left; width: 44%; height: 21px;\" width=\"43%\">Marginal Income Tax Rate<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">12%<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">12%<\/td>\n<td style=\"text-align: center; width: 3%; height: 21px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">22%<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">22%<\/td>\n<\/tr>\n<tr style=\"height: 41px;\">\n<td style=\"text-align: left; width: 5%; height: 41px;\" width=\"5%\">18<\/td>\n<td style=\"text-align: left; width: 44%; height: 41px;\" width=\"43%\">Income Tax Benefit from Section 199A<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">-1,654<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">-1,496<\/td>\n<td style=\"text-align: center; width: 3%; height: 41px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">-4,400<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">-2,742<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; width: 5%; height: 21px;\" width=\"5%\">19<\/td>\n<td style=\"text-align: left; width: 44%; height: 21px;\" width=\"43%\">\u00a0 plus Self-Employment Tax<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">14,130<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">0<\/td>\n<td style=\"text-align: center; width: 3%; height: 21px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">14,130<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">0<\/td>\n<\/tr>\n<tr style=\"height: 41px;\">\n<td style=\"text-align: left; width: 5%; height: 41px;\" width=\"5%\">20<\/td>\n<td style=\"text-align: left; width: 44%; height: 41px;\" width=\"43%\">\u00a0 plus Tax on Line 12 Delta (above)<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">0<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">526<\/td>\n<td style=\"text-align: center; width: 3%; height: 41px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">0<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">965<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; width: 5%; height: 21px;\" width=\"5%\">21<\/td>\n<td style=\"text-align: left; width: 44%; height: 21px;\" width=\"43%\">\u00a0 plus Payroll Tax<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">0<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">5,355<\/td>\n<td style=\"text-align: center; width: 3%; height: 21px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">0<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\">5,355<\/td>\n<\/tr>\n<tr style=\"height: 41px;\">\n<td style=\"text-align: left; width: 5%; height: 41px;\" width=\"5%\">22<\/td>\n<td style=\"text-align: left; width: 44%; height: 41px;\" width=\"43%\">Net Tax After Section 199A Benefit<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">12,475<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">4,386<\/td>\n<td style=\"text-align: center; width: 3%; height: 41px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">9,730<\/td>\n<td style=\"text-align: center; width: 12%; height: 41px;\" width=\"11%\">3,578<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; width: 5%; height: 21px;\" width=\"5%\"><\/td>\n<td style=\"text-align: left; width: 44%; height: 21px;\" width=\"43%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><\/td>\n<td style=\"text-align: center; width: 3%; height: 21px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; width: 5%; height: 21px;\" width=\"5%\">23<\/td>\n<td style=\"text-align: left; width: 44%; height: 21px;\" width=\"43%\">Net S Corp Benefit $<\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><span style=\"color: #0000ff;\"><strong>8,089<\/strong><\/span><\/td>\n<td style=\"text-align: center; width: 3%; height: 21px;\" width=\"7%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><\/td>\n<td style=\"text-align: center; width: 12%; height: 21px;\" width=\"11%\"><span style=\"color: #0000ff;\"><strong>6,152<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>*includes the S Corp W-2<\/p>\n<p>There are several notables, takeaways and explanations-<\/p>\n<p>Assumptions are $100,000 in business income prior to $35,000 in reasonable shareholder salary. Married taxpayer with $24,000 as a standard deduction (Line 11), with and without an additional $60,000 in taxable income (Line 9) such as a spouse or pension.<\/p>\n<p>Notice how under an S corporation scenario (the second and fourth columns) the adjusted gross income (Line 10) is higher than a garden variety LLC or sole proprietorship. This is because issuing a W-2 is limiting the amount of Social Security and Medicare taxes paid, and subsequently deducted to ultimately determine taxable income. This has always been the case before and after the Tax Cuts &amp; Jobs Act of 2017. No change.<\/p>\n<p>Taxable Income Before Section 199A Deduction (Line 12) is used for illustration purposes only. The Section 199A deduction will eventually reduce adjusted gross income to arrive at taxable income for income tax purposes (a deduction from AGI). Our illustration is purely for the difference between a non-S Corp and an S Corp. It is not an income tax calculation.<\/p>\n<p>Lines 13, 14 and 15 compute the various Section 199A calculations and will be used to determine any limitations. In this example, since taxable income is below $315,000 the only two limits are Section 199A based on business income (Line 13) and Section 199A based on taxable income (Line 15). The Section 199A based on W-2 limitation is not used.<\/p>\n<p>Line 16 is the selected Section 199A benefit depending on the calculation and income limitation rules.<\/p>\n<p>Notice that under a non-S Corp scenario the limiting factor (or as nerdy military types say, limfac) is Section 199A based on taxable income whereas the S corporation scenario the limiting factor is Section 199A based on net business income. This should make sense.<\/p>\n<p>Line 18 is the income tax benefit based on the Section 199A calculation. Remember we are thinking in terms of taxes, so the Section 199A calculation must be put into an income tax savings context based on marginal tax rates.<\/p>\n<p>Next, we add self-employment taxes to the non-S Corp (Line 19), and income taxes and payroll taxes to the S Corp (Lines 20 and 21) to arrive at the cash in your pocket difference by being taxed as an S corporation. In this example, an S corporation is saving $8,089 for no additional household income and $6,152 with $60,000 in additional income. Of this savings, the bulk remains because of self-employment tax savings.<\/p>\n<p>Fun! Moving on\u2026[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=&#8221;25px&#8221;][vc_column_text]<style data-type=\"vc_shortcodes-custom-css\">#wd-6915e3dd2a9b5 .info-box-title{line-height:40px;font-size:30px;color:#473d3c;}#wd-6915e3dd2a9b5 .info-box-inner{line-height:26px;font-size:16px;color:#473d3c;}#wd-6915e437409dd .info-box-title{line-height:40px;font-size:30px;color:#473d3c;}#wd-6915e437409dd .info-box-inner{line-height:26px;font-size:16px;color:#473d3c;}#wd-68460c16bff16 .info-box-title{line-height:60px;font-size:50px;color:#473d3c;}#wd-68460c16bff16 .info-box-inner{line-height:26px;font-size:16px;color:#473d3c;}#wd-687b937e0887f .info-box-title{line-height:26px;font-size:16px;color:#473d3c;}#wd-687b937e0887f .info-box-inner{line-height:22px;font-size:12px;color:#473d3c;}#wd-687b9384e0d51 .info-box-title{line-height:26px;font-size:16px;color:#473d3c;}#wd-687b9384e0d51 .info-box-inner{line-height:22px;font-size:12px;color:#473d3c;}#wd-687b938a8f4b3 .info-box-title{line-height:26px;font-size:16px;color:#473d3c;}#wd-687b938a8f4b3 .info-box-inner{line-height:22px;font-size:12px;color:#473d3c;}#wd-68bcf7fc8516a .info-box-title{line-height:40px;font-size:30px;color:#473d3c;}#wd-68bcf7fc8516a .info-box-inner{line-height:26px;font-size:16px;color:#473d3c;}#wd-68bcfccd83cf7 .info-box-title{line-height:46px;font-size:36px;color:#473d3c;}#wd-68bcfccd83cf7 .info-box-inner{line-height:26px;font-size:16px;color:#473d3c;}@media (max-width: 1199px) {#wd-6915e3dd2a9b5 .info-box-title{line-height:34px;font-size:24px;}#wd-6915e3dd2a9b5 .info-box-inner{line-height:24px;font-size:14px;}#wd-6915e437409dd .info-box-title{line-height:34px;font-size:24px;}#wd-6915e437409dd .info-box-inner{line-height:24px;font-size:14px;}#wd-68460c16bff16 .info-box-title{line-height:50px;font-size:40px;}#wd-687b937e0887f .info-box-title{line-height:25px;font-size:15px;}#wd-687b9384e0d51 .info-box-title{line-height:25px;font-size:15px;}#wd-687b938a8f4b3 .info-box-title{line-height:25px;font-size:15px;}#wd-68bcf7fc8516a .info-box-title{line-height:34px;font-size:24px;}#wd-68bcf7fc8516a .info-box-inner{line-height:24px;font-size:14px;}#wd-68bcfccd83cf7 .info-box-title{line-height:36px;font-size:26px;}#wd-68bcfccd83cf7 .info-box-inner{line-height:24px;font-size:14px;}}@media (max-width: 767px) {#wd-6915e3dd2a9b5 .info-box-title{line-height:28px;font-size:18px;}#wd-6915e3dd2a9b5 .info-box-inner{line-height:24px;font-size:14px;}#wd-6915e437409dd .info-box-title{line-height:28px;font-size:18px;}#wd-6915e437409dd .info-box-inner{line-height:24px;font-size:14px;}#wd-68460c16bff16 .info-box-title{line-height:40px;font-size:30px;}#wd-687b937e0887f .info-box-title{line-height:24px;font-size:14px;}#wd-687b9384e0d51 .info-box-title{line-height:24px;font-size:14px;}#wd-687b938a8f4b3 .info-box-title{line-height:24px;font-size:14px;}#wd-68bcf7fc8516a .info-box-title{line-height:28px;font-size:18px;}#wd-68bcf7fc8516a .info-box-inner{line-height:24px;font-size:14px;}#wd-68bcfccd83cf7 .info-box-title{line-height:28px;font-size:18px;}#wd-68bcfccd83cf7 .info-box-inner{line-height:24px;font-size:14px;}}<\/style><div class=\"wpb-content-wrapper\">[vc_row][vc_column]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-6915e3dd2a9b5\" class=\" wd-rs-6915e3dd2a9b5 wd-info-box wd-wpb text-center box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title kb \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p style=\"text-align: center;\"><em>Jason Watson, CPA, is a Partner and the CEO of <strong>WCG CPAs &amp; Advisors<\/strong>, a boutique yet progressive tax, accounting and business consultation firm located in Colorado serving small business owners and taxpayers worldwide.<\/em><\/p>\n<div style=\"display: flex; justify-content: center;\"><a href=\"https:\/\/www.linkedin.com\/in\/jason-watson-cpa\/\"><img decoding=\"async\" class=\"alignnone wp-image-17327 entered lazyloaded\" style=\"height: 35px!important; width: auto!important;\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/linkedin-150x150-1.png.webp\" alt=\"Jason Watson CPA LinkedIn\" \/><\/a>\u00a0\u00a0\u00a0\u00a0\u00a0<a href=\"mailto:jason@wcginc.com\"><img decoding=\"async\" class=\"alignnone size-thumbnail wp-image-17334 entered lazyloaded\" style=\"height: 35px!important; width: auto!important;\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/mail-150x150-1.png.webp\" alt=\"Jason Watson CPA Email\" \/><\/a><\/div>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-6915e437409dd\" class=\" wd-rs-6915e437409dd wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title img-right kb \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Taxpayers_Comprehensive_Guide_to_LLCs_and_S_Corps_2025_Edition\"><\/span>Taxpayer\u2019s Comprehensive Guide to LLCs and S Corps 2025 Edition<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p><img decoding=\"async\" class=\"size-full wp-image-31529 alignnone\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/LLC-S-Corp-Web-and-Social-GFX_275-250x300-1.webp\" alt=\"Taxpayer\u2019s Comprehensive Guide to LLCs and S Corps 2025 Edition\" width=\"250\" height=\"300\" \/>This KB article is an excerpt from our 420+ page book (some picture pages, but no scatch and sniff) which is available in paperback from\u00a0<a href=\"https:\/\/www.wcginc.com\/amazon\" target=\"_blank\" rel=\"noopener\">Amazon<\/a>, as an eBook for\u00a0<a href=\"https:\/\/www.wcginc.com\/kindle\" target=\"_blank\" rel=\"noopener\">Kindle<\/a>\u00a0and as a\u00a0<a href=\"https:\/\/www.wcginc.com\/pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>\u00a0from ClickBank. We used to publish with iTunes and Nook, but keeping up with two different formats was brutal. You can cruise through these KB articles online, click on the fancy buttons below or\u00a0<a href=\"https:\/\/wcginc.com\/business-services\/book\/\" target=\"_blank\" rel=\"noopener\">visit our webpage<\/a>\u00a0which provides more information.<\/p>\n<table class=\"purchase-table\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><a href=\"\/amazon\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone size-full wp-image-6657 aligncenter\" style=\"float: none;\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/amazon-imageresized.png.webp\" alt=\"LLCs and S Corp Book Amazon\" width=\"50\" height=\"50\" \/><\/a><\/td>\n<td style=\"text-align: center;\"><a href=\"\/kindle\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone size-full wp-image-6658\" style=\"float: none;\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/kindle-imageresized.png.webp\" alt=\"LLCs and S Corp Book Kindle\" width=\"50\" height=\"50\" \/><\/a><\/td>\n<td style=\"text-align: center;\"><a href=\"\/pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone size-full wp-image-6659 aligncenter\" style=\"float: none;\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/PDFresized.png.webp\" alt=\"LLCs and S Corp Book PDF\" width=\"50\" height=\"50\" \/><\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>$49.95<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>$39.95<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>$29.95<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column][\/vc_row][vc_row equal_height=\"yes\" content_placement=\"top\" el_id=\"consultation-secc\" woodmart_css_id=\"6756f7d427735\" responsive_spacing=\"eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzU2ZjdkNDI3NzM1Iiwic2hvcnRjb2RlIjoidmNfcm93IiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=\" mobile_bg_img_hidden=\"no\" tablet_bg_img_hidden=\"no\" woodmart_parallax=\"0\" woodmart_gradient_switch=\"no\" woodmart_box_shadow=\"no\" wd_z_index=\"no\" woodmart_disable_overflow=\"0\" row_reverse_mobile=\"0\" row_reverse_tablet=\"0\" el_class=\"kb-consult\"][vc_column]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68460c2ba6365\" class=\" wd-rs-68460c2ba6365 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title kb-fix \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title box-title-style-default wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Talk_to_a_Small_Business_CPA_About_Your_Situation\"><\/span>Talk to a Small Business CPA About Your Situation<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Please use the form below to tell us a little about yourself, and what you have going on with your small business or 1099 contractor gig. <strong>WCG CPAs &amp; Advisors<\/strong> are small business CPAs, tax professionals and consultants, and we look forward to talking to you!<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[vc_row_inner el_id=\"consultation-inner\" woodmart_css_id=\"66fd6caf92fc0\" responsive_spacing=\"eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NmZkNmNhZjkyZmMwIiwic2hvcnRjb2RlIjoidmNfcm93X2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=\" mobile_bg_img_hidden=\"no\" tablet_bg_img_hidden=\"no\" woodmart_parallax=\"0\" woodmart_gradient_switch=\"no\" woodmart_box_shadow=\"no\" wd_z_index=\"no\" woodmart_disable_overflow=\"0\" row_reverse_mobile=\"0\" row_reverse_tablet=\"0\"][vc_column_inner][vc_raw_js el_class=\"defaultBot\"]JTNDc2NyaXB0JTIwdHlwZSUzRCUyMnRleHQlMkZqYXZhc2NyaXB0JTIyJTIwc3JjJTNEJTIyaHR0cHMlM0ElMkYlMkZ3Y2dpbmMuam90Zm9ybS5jb20lMkZqc2Zvcm0lMkYyNTE2NjQ4Nzk0MTQ5NzMlMjIlM0UlM0MlMkZzY3JpcHQlM0U=[\/vc_raw_js][\/vc_column_inner][\/vc_row_inner]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68460c16bff16\" class=\" wd-rs-68460c16bff16 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title defaultBot \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>The tax advisors, business consultants and rental property experts at <strong>WCG CPAs &amp; Advisors<\/strong> are not salespeople; we are not putting lipstick on a pig expecting you to love it. Our job remains being professionally detached, giving you information and letting you decide within our ethical guidelines and your risk profiles.<\/p>\n<p>We see far too many crazy schemes and half-baked ideas from attorneys and wealth managers. In some cases, they are good ideas. In most cases, all the entities, layering and mixed ownership is only the illusion of precision. As Chris Rock says, just because you can drive your car with your feet doesn\u2019t make it a good idea. In other words, let\u2019s not automatically convert \u201cyou can\u201d into \u201cyou must.\u201d<\/p>\n<p><strong>Let\u2019s chat so you can be smart about it.<\/strong><\/p>\n<p>We typically schedule a 20-minute complimentary quick chat with one of our Partners or our amazing Senior Tax Professionals to determine if we are a good fit for each other, and how an engagement with our team looks. Tax returns only? Business advisory? Tax strategy and planning? Rental property support?<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[vc_row_inner equal_height=\"yes\" el_class=\"boxes--pack\" woodmart_css_id=\"673b5f334f247\" responsive_spacing=\"eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzNiNWYzMzRmMjQ3Iiwic2hvcnRjb2RlIjoidmNfcm93X2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=\" mobile_bg_img_hidden=\"no\" tablet_bg_img_hidden=\"no\" woodmart_parallax=\"0\" woodmart_gradient_switch=\"no\" woodmart_box_shadow=\"no\" wd_z_index=\"no\" woodmart_disable_overflow=\"0\" row_reverse_mobile=\"0\" row_reverse_tablet=\"0\"][vc_column_inner width=\"1\/3\"]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-687b937e0887f\" class=\" wd-rs-687b937e0887f wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none business-boxes \">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"box-icon-wrapper  box-with-icon box-icon-simple\">\n\t\t\t\t\t\t\t<div class=\"info-box-icon\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"622\" height=\"622\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/Text-WCG-Offices-1.jpg\" class=\"attachment-full size-full\" alt=\"Text WCG Offices\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h4 class=\"info-box-title title wd-font-weight-600 box-title-style-default font-primary wd-fontsize-m\">Text WCG Offices<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Need to get in touch through a quick text?\u00a0 We\u2019ll respond back within a day and get going!<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<a class=\"wd-info-box-link wd-fill\" aria-label=\"Infobox link\" href=\"sms:+17193452100?&amp;body=Hey%20WCG!%20Please%20call%20me%20to%20discuss%20your%20CPA%20services\" title=\"\"><\/a>\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column_inner][vc_column_inner width=\"1\/3\"]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-687b9384e0d51\" class=\" wd-rs-687b9384e0d51 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none business-boxes \">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"box-icon-wrapper  box-with-icon box-icon-simple\">\n\t\t\t\t\t\t\t<div class=\"info-box-icon\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"622\" height=\"622\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/Chat-Our-Amazing-Team-1.jpg\" class=\"attachment-full size-full\" alt=\"Chat our amazing team\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h4 class=\"info-box-title title wd-font-weight-600 box-title-style-default font-primary wd-fontsize-m\">Call Our Amazing Team<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p class=\" \">If you need to speak to a tax professional now, give us a call and we'll get you connected.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<a class=\"wd-info-box-link wd-fill\" aria-label=\"Infobox link\" href=\"tel:719-387-9800\" title=\"\"><\/a>\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column_inner][vc_column_inner width=\"1\/3\"]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-687b938a8f4b3\" class=\" wd-rs-687b938a8f4b3 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none business-boxes nav-button-chat \">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"box-icon-wrapper  box-with-icon box-icon-simple\">\n\t\t\t\t\t\t\t<div class=\"info-box-icon\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"622\" height=\"622\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/Chat-With-a-Tax-Pro-2.jpg\" class=\"attachment-full size-full\" alt=\"Chat with a tax pro\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h4 class=\"info-box-title title wd-font-weight-600 box-title-style-default font-primary wd-fontsize-m\">Chat With a Tax Pro<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Taxes can be tricky. Chat with a WCG human now and get questions answered.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row equal_height=\"yes\" content_placement=\"top\" woodmart_css_id=\"684abef7ecaa9\" responsive_spacing=\"eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2ODRhYmVmN2VjYWE5Iiwic2hvcnRjb2RlIjoidmNfcm93IiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=\" mobile_bg_img_hidden=\"no\" tablet_bg_img_hidden=\"no\" woodmart_parallax=\"0\" woodmart_gradient_switch=\"no\" woodmart_box_shadow=\"no\" wd_z_index=\"no\" woodmart_disable_overflow=\"0\" row_reverse_mobile=\"0\" row_reverse_tablet=\"0\" el_class=\"kb-consult\"][vc_column]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68bcf7fc8516a\" class=\" wd-rs-68bcf7fc8516a wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-600 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Schedule_Discovery_Meeting_Now\"><\/span>Schedule Discovery Meeting Now<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[vc_row_inner content_placement=\"middle\" el_class=\"client-review-secs box--card\" woodmart_css_id=\"672e712482714\" responsive_spacing=\"eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzJlNzEyNDgyNzE0Iiwic2hvcnRjb2RlIjoidmNfcm93X2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=\" mobile_bg_img_hidden=\"no\" tablet_bg_img_hidden=\"no\" woodmart_parallax=\"0\" woodmart_gradient_switch=\"no\" woodmart_box_shadow=\"no\" wd_z_index=\"no\" woodmart_disable_overflow=\"0\" row_reverse_mobile=\"0\" row_reverse_tablet=\"0\"][vc_column_inner width=\"1\/3\" woodmart_css_id=\"671780b35b49a\" parallax_scroll=\"no\" woodmart_sticky_column=\"false\" wd_collapsible_content_switcher=\"no\" wd_column_role_offcanvas_desktop=\"no\" wd_column_role_offcanvas_tablet=\"no\" wd_column_role_offcanvas_mobile=\"no\" wd_column_role_content_desktop=\"no\" wd_column_role_content_tablet=\"no\" wd_column_role_content_mobile=\"no\" mobile_bg_img_hidden=\"no\" tablet_bg_img_hidden=\"no\" woodmart_parallax=\"0\" woodmart_box_shadow=\"no\" responsive_spacing=\"eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzE3ODBiMzViNDlhIiwic2hvcnRjb2RlIjoidmNfY29sdW1uX2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=\" wd_z_index=\"no\"]\t\t<div id=\"wd-68874e76cd7bc\" class=\"wd-image wd-wpb wd-rs-68874e76cd7bc text-left \">\n\t\t\t\n\t\t\t<img decoding=\"async\" width=\"300\" height=\"200\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/265518_2057667071_tax_consultation_300-1.webp\" class=\"attachment-full size-full\" alt=\"Request a Meeting with WCG Inc\" \/>\n\t\t\t\t\t<\/div>\n\t\t[\/vc_column_inner][vc_column_inner width=\"2\/3\" woodmart_css_id=\"671780c0415fb\" parallax_scroll=\"no\" woodmart_sticky_column=\"false\" wd_collapsible_content_switcher=\"no\" wd_column_role_offcanvas_desktop=\"no\" wd_column_role_offcanvas_tablet=\"no\" wd_column_role_offcanvas_mobile=\"no\" wd_column_role_content_desktop=\"no\" wd_column_role_content_tablet=\"no\" wd_column_role_content_mobile=\"no\" mobile_bg_img_hidden=\"no\" tablet_bg_img_hidden=\"no\" woodmart_parallax=\"0\" woodmart_box_shadow=\"no\" responsive_spacing=\"eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzE3ODBjMDQxNWZiIiwic2hvcnRjb2RlIjoidmNfY29sdW1uX2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=\" wd_z_index=\"no\"]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68bcfccd83cf7\" class=\" wd-rs-68bcfccd83cf7 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none with-btn box-btn-static \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Ready to schedule now and talk about S Corp and reasonable salary and all that gibberish? Let's do it! Here is a link to a Discovery Meeting with one of our Partners or Senior Tax Professionals to understand your tax footprint and objectives, and how <strong>WCG CPAs &amp; Advisors<\/strong> might help.<\/p>\n<\/div>\n\n\t\t\t\t\t\t<div class=\"info-btn-wrapper\"><div id=\"wd-6a31be4713493\" class=\"  wd-button-wrapper text-left\"><a href=\"https:\/\/calendly.com\/wcg-cpas-advisors\/discovery-meeting-instant\" title=\"\" target=\"_blank\" class=\"btn btn-style-default btn-shape-rectangle btn-size-default\">Schedule Meeting<\/a><\/div><\/div>\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]<\/div>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Joe Public earning $100,000 with and without additional taxable income[&#8230;]<\/p>\n","protected":false},"author":6,"featured_media":4238,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"epkb_post_type_1_category":[130],"epkb_post_type_1_tag":[],"class_list":["post-13968","epkb_post_type_1","type-epkb_post_type_1","status-publish","has-post-thumbnail","hentry","epkb_post_type_1_category-chap-8-section-199a-examples-and-comparisons"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.8 (Yoast SEO v27.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Section 199A Comparison - S Corp versus LLC at $100,000 - WCG CPAs &amp; 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